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Corporate taxation: evasion, incentives, and the shadow economy
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| 12.23 MB | Adobe PDF |
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Resumo(s)
In this thesis I examine two elements of firm behavior with respect to taxation: efforts to reduce tax liability, and responses to incentives in the tax code. In the first and second chapters I analyze how the tax and regulatory environment affect firm incentives to engage in tax evasion and avoidance. In the third and fourth, I examine the effectiveness of a tax credit in Portugal intended to stimulate business investment. The thesis advances our
knowledge of how firms react to government intervention, with important implications for policy design.
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Corporate taxation Tax evasion Tax Incentives Investment